Form 1099-S (Rev. December 2026)

Status: Original and derived artifacts are available for this document.

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Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
To order official IRS information returns, which include a scannable Copy A for filing with the
IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

7575

VOID

CORRECTED
1 Date of closing

FILER’S name

OMB No. 1545-0997
Form

Street address

Room or suite no.

2a Total gross proceeds

City or town

Telephone number

$

1099-S

(Rev. December 2026)

Proceeds From Real
Estate Transactions

For calendar year

State or province
FILER’S TIN

Country

2b Cash gross proceeds

2c Digital asset gross
proceeds

$

$

ZIP or foreign postal code

3 Address (including city, state, and ZIP code) or legal
description

TRANSFEROR’S TIN

TRANSFEROR’S name

Street address

Apt. no.

4 Buyer’s part of real estate tax

$
5

City or town
State or province

Country

ZIP or foreign postal code

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

6 Check here if the transferor received or will receive services or property (other
than cash, notes, or digital assets) as part of the consideration
. . . .

Account number (see instructions)

7 Check here if the transferor is a foreign person (nonresident alien, foreign
partnership, foreign estate, or foreign trust)
. . . . . . . .

8a Code for digital asset received, or to be received, as consideration

8b Name of digital asset received, or to be received, as consideration

8c Number of digital asset units received, or to be received, as consideration

8d Date digital asset received, or to be received, as consideration

Form 1099-S (Rev. 12-2026) Created 9/18/25

www.irs.gov/Form1099S

Cat. No. 64292E

.

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
1 Date of closing

FILER’S name

OMB No. 1545-0997
Form

Street address

Room or suite no.

2a Total gross proceeds

City or town

Telephone number

$

1099-S

(Rev. December 2026)

Proceeds From Real
Estate Transactions

For calendar year
2b Cash gross proceeds
State or province

Country

ZIP or foreign postal code

FILER’S TIN

TRANSFEROR’S TIN

$

$

3 Address (including city, state, and ZIP code) or legal
description

TRANSFEROR’S name

Street address

Apt. no.

4 Buyer’s part of real estate tax

$

For Transferor
This is important tax
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if this
item is required to be
reported and the IRS
determines that it has
not been reported.

5

City or town
State or province

Copy B

2c Digital asset gross
proceeds

Country

ZIP or foreign postal code

6 If checked, transferor received or will receive services or property (other than
cash, notes, or digital assets) as part of the consideration . . . . . .

Account number (see instructions)

7 If checked, transferor is a foreign person (nonresident alien, foreign partnership,
foreign estate, or foreign trust) . . . . . . . . . . . . .

8a Code for digital asset received, or to be received, as consideration

8b Name of digital asset received, or to be received, as consideration

8c Number of digital asset units received, or to be received, as consideration

8d Date digital asset received, or to be received, as consideration

Form 1099-S (Rev. 12-2026)

www.irs.gov/Form1099S

(Keep for your records)

Department of the Treasury - Internal Revenue Service

Instructions for Transferor
For sales or exchanges of certain real estate, the person responsible for
closing a real estate transaction must report the real estate proceeds to the
IRS and must furnish this statement to you. To determine if you have to
report the sale or exchange of your main home on your tax return, see the
Instructions for Schedule D (Form 1040). If the real estate was not your
main home, report the transaction on Form 4797, Form 6252, and/or the
Schedule D for the appropriate income tax form. If box 6 is checked and
you received or will receive like-kind property, you must file Form 8824.
Federal mortgage subsidy. You may have to recapture (pay back) all or
part of a federal mortgage subsidy if all the following apply.
• You received a loan provided from the proceeds of a qualified mortgage
bond or you received a mortgage credit certificate.
• Your original mortgage loan was provided after 1990.
• You sold or disposed of your home at a gain during the first 9 years after
you received the federal mortgage subsidy.
• Your income for the year you sold or disposed of your home was over a
specified amount.
This will increase your tax. See Form 8828 and Pub. 523.
Transferor’s taxpayer identification number (TIN). For your protection,
this form may show only the last four digits of your TIN (social security
number (SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN)). However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the filer
assigned to distinguish your account.
Box 1. Shows the date of closing.
Box 2a. Shows the total gross proceeds from a real estate transaction,
generally the sales price. Box 2a is the total of boxes 2b and 2c. Box 2a
does not include the value of other services or property (other than the
value of digital assets) you received or will receive.
Box 2b. Shows the gross proceeds from a real estate transaction received
in the form of cash, notes payable to you, notes assumed by the transferee
(buyer), and any notes paid off at settlement. Box 2b does not include the
value of digital assets, other property, or services you received or will
receive.
Box 2c. Shows the gross proceeds from a real estate transaction you
received, or will receive, in the form of digital assets measured in U.S.
dollars. A digital asset is defined as a digital representation of value that is

recorded on a cryptographically secured distributed ledger or any similar
technology. Go to www.irs.gov/DigitalAssets for additional information
about digital assets.
Box 3. Shows the address or legal description of the property transferred.
Box 4. Shows certain real estate tax on a residence charged to the buyer
at settlement. If you have already paid the real estate tax for the period that
includes the sale date, subtract the amount in box 4 from the amount
already paid to determine your deductible real estate tax. But if you have
already deducted the real estate tax in a prior year, generally report this
amount as income on the “Other income” line of Schedule 1 (Form 1040).
For more information, see Pub. 523, Pub. 525, and Pub. 530.
Box 5. Reserved for future use.
Box 6. If checked, shows that you received or will receive services or
property (other than cash, notes, or digital assets) as part of the
consideration for the property transferred. The value of any services or
property (other than cash, notes, or digital assets) is not included in boxes
2a, 2b, and 2c.
Box 7. If checked, shows that you are a foreign person (nonresident alien,
foreign partnership, foreign estate, or foreign trust).
Box 8a. Shows the Digital Token Identifier Foundation (DTIF) code
associated with the name shown in box 8b for which the amounts are
being reported. See https://dtif.org/registry-search.
Box 8b. Shows the name of the digital asset you received, or will receive,
as consideration.
Box 8c. Shows the number of digital asset units you received, or will
receive, as consideration.
Box 8d. Shows the date you received, or will receive, digital assets as
consideration.
Future developments. For the latest developments related to Form
1099-S and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form1099S.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for
no-cost online federal tax preparation, e-filing, and direct deposit or
payment options.